Finding Text
Funding Agency: Department of Treasury ALN: 21.027 Criteria The Organization is required to confirm annually that in subrecipients are not suspended or debarred, and have an active system award management (""SAM"") number, in accordance with Uniform Guidance. Condition The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number. Context The Organization did not confirm that its subrecipients are not suspended or debarred, nor whether they have an active system award management (""SAM"") number, during the year then ended December 31, 2022. Effect Federal expenditures for ALN #21.027 were passed by the Organization to subrecipients, wherein there was a moderate possibility the subrecipients' unfavorable suspension or debarment status, or lack of an active SAM number, was undetected. Cause The Organization confirms that its subrecipients are not suspended or debarred, and whether they have an active system award management (""SAM"") number, on a bi-annual basis and confirmation was not obtained during the year then ended December 31, 2022. Auditor's Recommendation We recommend staff training to review suspension and debarment, and SAM number status of subrecipients. We also recommend the implementation of annual confirmation of subrecipients' suspension and debarment and SAM number status.